Court : Mumbai
Decided on : Jul-10-2006
Reported in : AIR2006Bom336; 2006(6)ALLMR237
..... manufacturing or selling the package.in our opinion none of the judgments cited on behalf of the respondents have answered the issue finally.8. we may gainfully, reproduce section 2(b) of the act which reads as under:2(b) 'commodity in packaged form' means commodity packaged, whether in any bottle, tin, wrapper or otherwise, in units suitable for sale ..... earlier is that the definition of the expression 'pre-packed commodity' and the explanation 1 will bring all commodities once they are packed subject to the provisions of the act and the rules. we have rejected that contention. in our opinion the test would be firstly whether by the very nature of the commodity it requires to be packed ..... form to ensure their protection. this outer case or covering, it is submitted, is not a package in the sense in which the word is used under the act and the rules. they are not sealed packages, but are left free to be opened because the customer is entitled to inspect and handle the watches before he/she .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-10-2006
Reported in : (2007)209CTR(Bom)5; [2007]292ITR163(Bom)
..... , mr. s.v. pikale, the learned counsel on behalf of the assessee, has submitted that the assessee was entitled to file a revised return in terms of section 139(5) of the act at any time as prescribed therein and having filed the same and the ao having accepted the same there was no room to levy any penalty.6. reliance ..... order, the ao observed that the assessee had come forward with the revised return out of compulsion since suppression of income was detected in survey carried out under section 133a and, therefore, the act of filing a revised return was not voluntary. he also found that the assessee had deliberately attempted to conceal the income.4. the assessee carried an appeal to ..... 25th nov., 1999 for the asst. yr. 1999-2000 declaring an income of rs. 7,40,510. not satisfied therewith, the ao carried out a survey under section 133a of the act and during the survey found that there was a discrepancy in stock to the tune of rs. 18,28,706 which was brought to the notice of the assessee .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-10-2006
Reported in : AIR2007Bom55; 2006(6)ALLMR254
..... house property. it is on a plot located within the area developed by cidco which is a new town authority under the provisions of the maharashtra regional and town planning act. it is a common ground that whenever any house in occupation duly allotted by cidco is sought to be sold, it is to be sold, after prior transfer procedure and .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jul-10-2006
Reported in : (2007)105ITD657(Mum.)
..... the municipal corporation of bmc, which includes the districts of mumbai and thane both. he referred to the various other provisions such as section 80 ib(7), section 54-g, section 139 of the act where the municipal jurisdiction of municipal corporation of mumbai has been referred to instead of that of mumbai city. the ld. counsel for ..... residential as well as commercial project" by the local authority and not as a "residential project" of the assessee. he submitted that the explanation to section 80hhba(4) of the act has no application to the issue before the tribunal. he submitted that as per the clarification given by the cbdt to maharastra chamber of housing industry, ..... the assessee for the relevant year as the building project of the assessee was not a "housing project" and accordingly does not qualify for deduction under section 80ib(10) of the act. in view of our finding that the building project of the assessee was not a "housing project" and therefore, the assessee's case does not .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-07-2006
Reported in : 2006(6)ALLMR256; 2006(5)BomCR901; 2006(5)MhLj503
..... contention that therefore state legislature cannot by substituting sub-clause (a) in section 27a of profession tax act classify them between persons eligible for exemption and persons not eligible for exemption. according to them, there is no basis for this classification and ..... of substitution/amendment now needs to be scrutinised. it is the contention of petitioners that all persons subject to provisions of army act, 1950 or air force act, 1950 in terms of section 2 respectively thereof are identically situated and they are exposed to same risks, obligations and suffer same disabilities. it is their ..... )iillj157sc , one of the questions involved was whether central government notifications nos. sro 329 and 330 dated 23rd september, 1960 making inter alia section 21 of the army act, 1950 and chapter iv of the army rules 1954, applicable to the general reserve engineering force are ultra vires that article since the general .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-07-2006
Reported in : 2007(3)ALLMR716; [2007]138CompCas74(Bom); (2007)3CompLJ433(Bom); [2008]81SCL16(Bom)
..... s. pinto trade commerce', for short) who was a guarantor, under the agreement between the parties dated february 17, 2000.2. the said petitions were filed under section 433(e) of the act (companies act, 1956) on the ground that the said respondents were indebted to the petitioner in the sum of rs. 82,36,027 pursuant to the said agreement and also ..... . 15. the third objection which is taken in common on behalf of both the respondents is that the respondents were required to give fresh notice in terms of section 434 of the act, since under the said award, the cause of action had changed as well as the liabilities inter se amongst respondents had also changed. as per the respondent m ..... indebted to the petitioner, jointly and severally in the sum of rs. 2,43,22,153, with interest as per clause 7 of the award. ground of section 433(f) of the act can be considered at the time of final disposal of the petitions. 20. in the light of the above, that the order admitting the petition and ordering the .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-07-2006
Reported in : 2006CriLJ4277
..... and also for having treated her with cruelty. the learned additional sessions judge, found the appellant guilty on both the counts and convicted him for committing offence punishable under sections 498a and 302 of the indian penal code and sentenced him to suffer rigorous imprisonment for life and fine of rs. 500/- in default to suffer r.i. for ..... kerosene on her person and setting her ablaze resulting in her death as a result of which she died and found the appellant-accused guilty of having committed offence under sections 302 and 498-a of the i.p.c. and convicted and sentenced him accordingly.10. mr. arfan salt, the learned counsel for the appellant-accused submitted ..... implicating her husband, though in the first statement made to the magistrate, she has completely exonerated the accused. what we find is there is no reason for not acting on the dying declaration of the deceased wherein she has given a fair and vivid statement that she has been set on fire by pouring kerosene oil on her by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jul-07-2006
Reported in : (2006)(112)ECC302
..... dropped the proceedings on the ground that the goods in question were scrap in terms of the definition of waste and scrap as per note 6 (a) of section xv of customs tariff act, he also observed that as per sgs certificates, 80% of the pipe pieces were found internally with a coat of thick oil, cement slurry and the balance ..... fact it is re-rollable scrap; mis-declaration is only venial, if at all, it is and does not induce me to take a cognizance in invoking section 111(m) of the customs act, 1962.8. on going through the above discussion and finding arrived at by the adjudicating authority and taking into consideration the grounds of appeal advanced by the ..... covered by the licences produced. i am not inclined to accept the propositions in the show cause notice of unlicensed imports under section 111(d) of the customs act, 1962 and cannot sustain the same. the nondeclaration of hollow section for part of the cargo on the b/l and there from the be's need not call for a confiscation, when .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-06-2006
Reported in : [2008]143CompCas148(Bom); [2008]85SCL290(Bom)
..... keep the issue of handing over these shares in abeyance till the applicant obtains appropriate orders from a civil court.14. since reliance is placed on section 84 of the companies act, 1956, it is necessary to reproduce the same:84. certificate of shares.-(1) a certificate, under the common seal of the company, specifying any ..... down the principle which has to be applied in this case and the company court can only pass orders which are contemplated by the companies act and in that behalf section 2(11) read with section 10 would be the guiding factor. the calcutta high court decision relied upon inter sales v. reliance industries ltd. [2002] 108 comp ..... of director of the applicant, all in prescribed form to the share transfer agents.5. shri doctor, submits that in accordance with the mandate of section 84(2) of the companies act, 1956, the respondent was bound to issue duplicate share certificates. he submits that the respondent has entered into a listing agreement with the stock exchange, .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-06-2006
Reported in : I(2007)BC96; 2006(6)BomCR653
..... . pennar peterson securities ltd. and ors. : 2000crilj1464 , has set out the ingredients which are required to be proved for making out a case under section 138 of the negotiable instrument act, 1881, ('act' for short) and they are:(i) a person must have drawn a cheque on an account maintained by him in a bank for payment of a certain ..... correct address, a trickster cheque drawer would get the premium to avoid receiving the notice by different strategies and he could escape from the legal consequences of section 138 of the act. it must be borne in mind that the court should not adopt an interpretation which helps a dishonest evader and clips an honest payee as that would ..... that he had taken three blank cheques without the date and amount from the accused as security. as regards the date, reference could be made to section 118(b) of the act, which provides that only when the contrary is proved, a negotiable instrument is presumed to have been made on the date shown on the instrument. the .....
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